https://www.taxtmi.com/caselaws?id=221807 The Tribunal upheld the appellant's payment under "Business Auxiliary Service," setting aside penalties under Sections 77 and 78. The penalty under Section 76 was challenged and deemed unjustified, as the appellant had already paid under the correct category. The Tribunal found the Commissioner had overstepped the show-cause notice's scope, leading to incorrect penalties. The imposition of penalty under Section 76 was overturned, and the appeal was allowed on that basis. en-us Fri, 17 Feb 2012 00:00:00 +0530 Mon, 01 Apr 2013 08:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221807 The Tribunal upheld the appellant's payment under "Business Auxiliary Service," setting aside penalties under Sections 77 and 78. The penalty under Section 76 was challenged and deemed unjustified, as the appellant had already paid under the correct category. The Tribunal found the Commissioner had overstepped the show-cause notice's scope, leading to incorrect penalties. The imposition of penalty under Section 76 was overturned, and the appeal was allowed on that basis. Case-Laws Service Tax Fri, 17 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221807